Aparna. M
Supply of Solar Home Lighting System Attracts 12% GST: AAR
The Uttar Pradesh Authority for Advance Ruling (AAR( has ruled that supply of solar home lighting systems attracts 12% Goods and Service...
![Supply of Printing Services providing to Educational Institution for Question Papers, OMR sheets, Answer sheets, marks card exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Supply-Supply-of-Printing-Services-Printing-Services-Supply-of-Printing-Services-providing-to-Educational-Institution-Educational-Institution-taxscan.jpg "Supply of Printing Services providing to Educational Institution for Question Papers, OMR sheets, Answer sheets, marks card exempted from GST: AAR [Read Order]")
![Services provided by PSTCL for Shifting Transmission Lines on request of NHAI shall attract 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Services-PSTCL-Shifting-transmission-lines-transmission-lines-NHAI-GST-AAR-taxscan-.jpg "Services provided by PSTCL for Shifting Transmission Lines on request of NHAI shall attract 18% GST: AAR [Read Order]")
![No Variation in Returned Income and Assessable Income: Penalty u/s 271(1)(c) of Income Tax Act Not Leviable, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Variation-in-Returned-Income-and-Assessable-Income-Returned-Income-Assessable-Income-Income-Tax-ITAT-Taxscan.jpg "No Variation in Returned Income and Assessable Income: Penalty u/s 271(1)(c) of Income Tax Act Not Leviable, rules ITAT [Read Order]")
![Interest Income earned by Cooperative Bank on Investments made with other Cooperative Bank is eligible for Deduction u/s 80P(2)(a)(i) Income Tax Act: ITAT deletes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Interest-Income-Cooperative-Bank-Investments-Cooperative-Bank-eligible-Deduction-ITAT-TAXSCAN.jpg "Interest Income earned by Cooperative Bank on Investments made with other Cooperative Bank is eligible for Deduction u/s 80P(2)(a)(i) Income Tax Act: ITAT deletes Revision Order [Read Order]")
ITAT deletes addition made u/s 69 of Income Tax Act on Account of Gold Loan obtained from Partner which recorded under Books of Account [Read Order]
The Income Tax Appellate Tribunal (ITAT) Kolkata Bench deleted the addition made under Section 69 of Income Tax Act, 1961 on account of gold loan obtained from partner which was recorded under books...
![ITAT deletes addition made u/s 69 of Income Tax Act on Account of Gold Loan obtained from Partner which recorded under Books of Account [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Income-Tax-Act-Account-Gold-Loan-Partner-recorded-Books-Account-TAXSCAN.jpg "ITAT deletes addition made u/s 69 of Income Tax Act on Account of Gold Loan obtained from Partner which recorded under Books of Account [Read Order]")
ITAT upholds disallowance made u/s 35(1)(ii) of Income Tax Act towards donation given to School of Human Genetics and Population [Read Order]
The Income Tax Appellate Tribunal (ITAT) Kolkata Bench upheld disallowance made under Section 35(1)(ii) of Income Tax Act, 1961 towards donation given to school of Human Genetics and Population ...
![ITAT upholds disallowance made u/s 35(1)(ii) of Income Tax Act towards donation given to School of Human Genetics and Population [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-upholds-disallowance-Income-Tax-Act-towards-donation-donation-given-to-School-of-Human-Genetics-and-Population-Income-Tax-Act-School-of-Human-Genetics-and-Population-taxscan.jpg "ITAT upholds disallowance made u/s 35(1)(ii) of Income Tax Act towards donation given to School of Human Genetics and Population [Read Order]")
CBIC issues clarification on availability of ITC in respect of Warranty Replacement of Parts and Repair Services during Warranty Period [Read Circular]
With respect to the recommendations of the 50th Goods and Services Tax (GST) Council, the Central Board of Direct Tax and Customs (CBIC) issued circular No. 195/07/2023-GST on 17th July 2023,...
![CBIC issues clarification on availability of ITC in respect of Warranty Replacement of Parts and Repair Services during Warranty Period [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/07/CBIC-issues-clarification-on-availability-of-ITC-CBIC-ITC-Warranty-Replacement-Warranty-Replacement-of-Parts-and-Repair-Services-Warranty-Period-Repair-Services-taxscan.jpg "CBIC issues clarification on availability of ITC in respect of Warranty Replacement of Parts and Repair Services during Warranty Period [Read Circular]")
Income from Letting Out properties along with other Amenities are chargeable to Tax under head ‘’Income from Business” : ITAT deletes revision order
The Income Tax Appellate Tribunal (ITAT) Jaipur Bench held that Income from letting out properties along with other amenities are chargeable to tax under the head of Income from business ....
Excess Stock and Excess Cash found during Survey Proceedings are recorded in Books of Account: ITAT Upholds surrendered income as Business Income [Read Order]
The Income Tax Appellate Tribunal (ITAT) Pune Bench while upholding the business income which surrendered after the survey proceeding and observed that excess stock and excess cash found during...
![Excess Stock and Excess Cash found during Survey Proceedings are recorded in Books of Account: ITAT Upholds surrendered income as Business Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Excess-Stock-Excess-Cash-found-during-Survey-Proceedings-are-recorded-in-Books-of-Account-ITAT-Upholds-surrendered-income-as-Business-Income-.jpg "Excess Stock and Excess Cash found during Survey Proceedings are recorded in Books of Account: ITAT Upholds surrendered income as Business Income [Read Order]")
ITAT upholds enhanced addition relating to Advertising & Marketing Expense due to failure to substantiate Business Purpose [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench upheld the enhanced addition relating to advertising and marketing expenses due to failure to substantiate business purpose. The assessee HPL...
![ITAT upholds enhanced addition relating to Advertising & Marketing Expense due to failure to substantiate Business Purpose [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Advertising-Marketing-Expense-Business-Purpose-taxscan.jpg "ITAT upholds enhanced addition relating to Advertising & Marketing Expense due to failure to substantiate Business Purpose [Read Order]")
No disallowance on claim of prior Period Expenses on Customs Duty paid due to unable to Perform Export:ITAT [ Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai Bench ruled that no disallowance on claim of prior period expenses on customs duty paid due to unable to perform Export The assessee...
![No disallowance on claim of prior Period Expenses on Customs Duty paid due to unable to Perform Export:ITAT [ Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/disallowance-claim-prior-Period-Expenses-Customs-Duty-Perform-Export-ITAT.jpg "No disallowance on claim of prior Period Expenses on Customs Duty paid due to unable to Perform Export:ITAT [ Read Order]")